{"id":"W3164995160","doi":"10.1086/714369","title":"Small Business Taxation and Income Inequality: The View from Canada","year":2021,"lang":"en","type":"article","venue":"National Tax Journal","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Economics; International taxation; Gross income; State income tax; Public economics; Equity (law); Double taxation; Economic inequality; Income tax; Tax avoidance; Inequality; Neutrality; Personal income; Indirect tax; Tax reform; Labour economics; Macroeconomics; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001489356,0.0003304352,0.0007111714,0.002234607,0.009685023,0.00751083,0.001774029,0.003454645,0.005163492],"category_scores_gemma":[0.004466823,0.0002506647,0.0006050253,0.004383283,0.007857695,0.003010687,0.002357081,0.00663771,0.0002430979],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1150586,"about_ca_system_score_gemma":0.1695708,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9965833,"about_ca_topic_score_gemma":0.9968743,"domain_scores_codex":[0.9984449,0.0001077224,0.00003456286,0.0001555485,0.0005976254,0.0006597916],"domain_scores_gemma":[0.9952513,0.0006721669,0.0002238965,0.0001096903,0.002466546,0.001276408],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0001981059,0.00005819822,0.02670721,0.0004913602,0.00006730816,0.0005471961,0.007294814,0.001110771,0.0003935015,0.6507136,0.2011514,0.1112666],"study_design_scores_gemma":[0.00009455259,0.00004566917,0.09905051,0.003214363,0.0001767041,0.0003274752,0.01782689,0.001922003,0.0005152365,0.1204263,0.7561517,0.0002486638],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.03673353,0.08709233,0.0004866281,0.7774509,0.001118495,0.00002329114,0.001048619,0.00002903819,0.09601719],"genre_scores_gemma":[0.6951225,0.1633514,0.001188868,0.1060112,0.001845564,0.00003501287,0.0005540067,0.00007288913,0.03181857],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1150586,"threshold_uncertainty_score":0.8348123,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06403916322412631,"score_gpt":0.2261662115698899,"score_spread":0.1621270483457636,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}